Technical Resources

Technical Resources covers the nuts and bolts of the retirement plan market, focusing on IRS and DOL regulations, ERISA litigation, fiduciary governance and more.

 

 


Technical Resources

Technical Resources

By ASPPA Net Staff9/1/2015 • 0 Comments

A court challenge to a corporate pension de-risking move has been rejected by the 5th U.S. Circuit Court of Appeals. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS has issued temporary regulations providing guidance on administering a vote by multiemployer plan participants regarding suspension of benefits when such a plan is determined to be in critical and declining status. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The Department of Labor has tentatively rejected requests by three global banks to continue managing U.S. pension funds. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS Employee Plans Compliance Unit (EPCU) is intended to establish a larger IRS presence in the pension plan community and increase plans’ compliance, according to EPCU Managers Chomyok and Carla Smith. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS in Notice 2015-58, which it issued on Aug. 28, has provided guidance on the minimum funding requirements for defined benefit plans maintained by groups of cooperatives and related entities, and by groups of charities. READ MORE

By Lynn Young8/31/2015 • 0 Comments

In a recent meeting, the ACOPA leadership and the PBGC discussed the changes to the PBGC termination forms and instructions for post-distribution certifications filed on or after March 1, 2015, and the ability to do default rollovers for participants with small account balances when the plan terminates. READ MORE

By ASPPA Net Staff8/28/2015 • 0 Comments

Group pension buy-outs have never been higher in the second quarter than they were this year, reports the LIMRA Secure Retirement Institute. READ MORE

By ASPPA Net Staff8/27/2015 • 0 Comments

The IRS on Aug. 25 released a draft version of the Form 5500-EZ to be used in benefit plan reporting concerning 2015. The draft is for informational purposes only, however; it is not to be used for reporting. READ MORE

By Brian Graff8/26/2015 • 0 Comments

There were four days of hearings on the Department of Labor’s proposed fiduciary rule and I kept waiting… and watching… and waiting. But it never came up. And that surprised me. READ MORE

By ASPPA Net Staff8/25/2015 • 0 Comments

The Department of Labor (DOL) stands ready to assist state governments when they work to establish public retirement plans for private-sector workers, regardless of whether those plans are covered by ERISA, according to EBSA chief Phyllis Borzi. READ MORE

By ASPPA Net Staff8/21/2015 • 0 Comments

Even if a pension plan you serve is frozen, the ice sheet doesn’t cover the Pension Benefit Guaranty Corporation (PBGC) reportable plan rules. READ MORE

By ASPPA Net Staff8/21/2015 • 0 Comments

A new study of DB and DC plans goes a little farther than just comparing them — suggesting that the best approach may be to move past the debate over which one is better. READ MORE

By ASPPA Net Staff8/19/2015 • 0 Comments

Only 22% of individuals who owned a traditional or Roth IRA took a withdrawal in 2013, a percentage largely driven by activity among individuals ages 70½ or older. READ MORE

By ASPPA Net Staff8/17/2015 • 0 Comments

Treasurers from states in every region of the United States, as well as two of its largest cities, sent a letter to Securities and Exchange Commission Chair Mary Jo White arguing that general partners should be required to do a better job of disclosing private equity fees. READ MORE

By ASPPA Net Staff8/14/2015 • 0 Comments

The IRS is seeking applicants to serve on the advisory committee that provides advice and public input on the IRS Tax Exempt and Government Entities (TE/GE) Division’s tax administration activities. READ MORE

By Andrew Remo8/14/2015 • 0 Comments

At times during Day Four of the Department of Labor’s (DOL) public hearing on its fiduciary rule, it felt as if everything that needs to be said has already been; however, some new topics were discussed in the final day of testimony. READ MORE

By ASPPA Net Staff8/14/2015 • 0 Comments

Fixed-income allocations by corporate pension plans are growing, a shift that is coming at the expense of equity allocations, say recent reports. READ MORE

By ASPPA Net Staff8/14/2015 • 0 Comments

The IRS has issued IRA required minimum distribution (RMD) worksheets for figuring this year’s required withdrawals from traditional IRAs. READ MORE

By ASPPA Net Staff8/13/2015 • 0 Comments

Responding to a bipartisan (though primarily Republican) letter from more than a dozen members of the U.S. House of Representatives, Labor Secretary Thomas Perez says his agency will “move forward towards issuing a Final Rule” on the agency’s “conflict of interest” proposal. READ MORE

By ASPPA Net Staff8/13/2015 • 0 Comments

Automatic enrollment appears to be catching on, a new study by Deloitte finds. READ MORE

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